ROBINIA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
ROBINIA
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€64,456
2024 · €546,724-€482,268
Equity
€41.2m
2024 · €41.2m+€64,456
Cash
€54,207
2024 · €211,716-€157,509
Balance sheet total
€46.0m
2024 · €45.9m+€84,392
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€490,164
up €490,164 (+33.4%), from €1.5m to €2.0m
Income statement
- Financial income -€999,283
down €999,283 (-99.8%), from €1.0m to €2,012
- Gross operating margin +€445,685
up €445,685 (+243.5%), from €183,068 to €628,753
- Other operating charges -€61,634
down €61,634 (-66.9%), from €92,192 to €30,557
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€546,724
Gross operating margin
+€445,685
Depreciation
+€3,939
Other operating charges
+€61,634
Financial income
-€999,283
Financial charges
+€5,494
Taxes
+€263
Result 2025
€64,456
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€963,166
Investment
-€618,094
Financing
-€502,582
Cash 2024
€211,716
From operations (derived)
+€963,166
Net result for the year
+€64,456
Depreciation
+€405,263
Receivables within one year
-€23,070
Deferred charges and accrued income
-€6,000
Trade debts
+€33,976
Tax, wage and social debts
-€1,622
Other debts
+€490,164
Investment (derived)
-€618,094
Investment in fixed assets (net)
-€756,421
Current investments
+€138,327
Financing
-€502,582
Debts after one year
-€279,775
Current portion of long-term debt
-€226,017
Short-term financial debts
+€3,211
Cash 2025
€54,207
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,866,898 | €45,951,290 | +€84,392 | +0.2% |
| Fixed assets | 21/28 | €45,504,681 | €45,855,839 | +€351,158 | +0.8% |
| Tangible fixed assets | 22/27 | €5,744,681 | €6,095,839 | +€351,158 | +6.1% |
| Land and buildings | 22 | €4,671,271 | €4,965,163 | +€293,892 | +6.3% |
| Plant, machinery and equipment | 23 | €1,009,999 | €1,081,092 | +€71,093 | +7.0% |
| Furniture and vehicles | 24 | €63,411 | €49,584 | -€13,827 | -21.8% |
| Financial fixed assets | 28 | €39,760,000 | €39,760,000 | = | 0.0% |
| Current assets | 29/58 | €362,217 | €95,451 | -€266,766 | -73.6% |
| Amounts receivable within one year | 40/41 | €12,038 | €35,108 | +€23,070 | +191.6% |
| Trade receivables | 40 | €0 | €23,082 | +€23,082 | |
| Other amounts receivable | 41 | €12,038 | €12,026 | -€12 | -0.1% |
| Current investments | 50/53 | €138,463 | €136 | -€138,327 | -99.9% |
| Cash at bank and in hand | 54/58 | €211,716 | €54,207 | -€157,509 | -74.4% |
| Deferred charges and accrued income | 490/1 | - | €6,000 | +€6,000 | |
| Total equity and liabilities | 10/49 | €45,866,898 | €45,951,290 | +€84,392 | +0.2% |
| Equity | 10/15 | €41,175,317 | €41,239,773 | +€64,456 | +0.2% |
| Contributions | 10/11 | €37,318,547 | €37,318,547 | = | 0.0% |
| Reserves | 13 | €3,856,770 | €3,921,226 | +€64,456 | +1.7% |
| Distributable reserves | 133 | €3,856,770 | €3,921,226 | +€64,456 | +1.7% |
| Amounts payable | 17/49 | €4,691,581 | €4,711,517 | +€19,936 | +0.4% |
| Amounts payable after more than one year | 17 | €2,954,892 | €2,675,117 | -€279,775 | -9.5% |
| Financial debts | 170/4 | €2,954,892 | €2,675,117 | -€279,775 | -9.5% |
| Amounts payable within one year | 42/48 | €1,736,689 | €2,036,400 | +€299,711 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €226,017 | €0 | -€226,017 | -100.0% |
| Financial debts | 43 | €6,363 | €9,573 | +€3,211 | +50.5% |
| Credit institutions | 430/8 | €6,363 | €9,573 | +€3,211 | +50.5% |
| Trade debts | 44 | €9,456 | €43,432 | +€33,976 | +359.3% |
| Suppliers | 440/4 | €9,456 | €43,432 | +€33,976 | +359.3% |
| Taxes, remuneration and social security | 45 | €28,541 | €26,918 | -€1,622 | -5.7% |
| Taxes | 450/3 | €28,541 | €26,918 | -€1,622 | -5.7% |
| Other amounts payable | 47/48 | €1,466,312 | €1,956,476 | +€490,164 | +33.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409,202 | €405,263 | -€3,939 | -1.0% |
| Other operating charges | 640/8 | €92,192 | €30,557 | -€61,634 | -66.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €183,068 | €628,753 | +€445,685 | +243.5% |
| Operating profit (loss) | 9901 | -€318,325 | €192,934 | +€511,259 | |
| Financial income | 75/76B | €1,001,295 | €2,012 | -€999,283 | -99.8% |
| Recurring financial income | 75 | €1,001,295 | €2,012 | -€999,283 | -99.8% |
| Financial charges | 65/66B | €94,296 | €88,803 | -€5,494 | -5.8% |
| Recurring financial charges | 65 | €94,296 | €88,803 | -€5,494 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €588,674 | €106,143 | -€482,530 | -82.0% |
| Income taxes | 67/77 | €41,950 | €41,687 | -€263 | -0.6% |
| Profit (loss) for the period | 9904 | €546,724 | €64,456 | -€482,268 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €546,724 | €64,456 | -€482,268 | -88.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.